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Show military service of the United States or the state of Utah were killed in action or died as a result of such service may be exempted as the Legislature may provide. specia (101 Intangible property may be exempted from lature shall provide; provided, but the basis and multiple now used in determining the value of metalliferous mines for taxation purposes and the additional assessed value of S5.00 per acre thereof shall not be changed before January 1, 1935, nor thereafter until otherwise provided by law. All other mines or mining claims and other valuable mineral deposits, including lands containing coal or hydrocarbons and all machinery used in mining and all property or surface improvements upon or appurtenant to mines or mining claims, and the value of any surface use made of mining claims, or mining property for other than mining purposes, shall be assessed as other tangible property. taxa- lejocatei tion as property or it may be taxed as property in such ilawniji mannerand to such extent as the Legislature may provide, but if taxed as property the income therefrom shall not also h lsusgr be taxed. Provided that li intangible property is taxed as rate thereof shall not exceed five mills on pnal gur property the each dollar rivate 01 fl, Utah on sing and his state to have valorem om such roduced te. Jtah turse on ot of any mer, or 'a lore'll power es and onsfor mduals f, shall mpted ed and other trnal verfor estate it that ( ptions mped tribe uitted ay be of valuation. (Ill The Legislature shall provide by law for an annual tax sufficient, with other sources of revenue, to defray the estimated ordinary expenses of the state for each fiscal year. For the purpose of paying the state debt, if any there be, the Legislature shall provide for levying a tax annually, sufficient to pay the annual interest and to pay the principal of such debt, within twenty years from the final passage of the law creating the debt. Sec. 5. The Legislature shall not impose taxes for the purpose of any county, city, town or other municipal corporation, but may, by law, vest in the corporate authorities thereof, respectively, the power to assess and collect taxes for all purposes of such corporation. Notwithstanding anything to the contrary contained in this Constitution, political subdivisions may share their tax and other revenues with other political subdivisions as provided by statute. The Legislature shall provide by law a Sec. 3. uniform and equal rate of assessment and taxation on all tangible property in the state, according to its value in and except as otherwise provided in money Section 2 of this Article. The Legislature shall prescribe by law such rcgulotio-ftsprovisions as shall secure a just valuation for taxation of such property, so that every person and corporation shall pay a tax in proportion to the value of his, her, or its tangible property, provided that the Legislature may determine the manner and extent of taxing transient livestock and livestock being fed for slaughter to be used for human consumption, 1 Sec. 6. An accurate statement of the receipts and expenditures of the public moneys, shall be published annually in such manner as the Legislature may provide. , , Sec. 7. The rate of taxation on tangible property shall s not exceed on each dollar of valuation, two and mills for general State purposes, and such additional levy as the Legislature may provide for the States share of the support of a portion of the public school system as defined in Article X, Section 2 of this Constitution, such portion four-tenth- consisting only of kindergarten schools, common schools and high schools. The State shall eonfnbute not more than 75 of the total cost of operation and maintenance of-as ouch program minimum school program shall from time to time be determined upon1 by- the Legislature. 75 of the State's --portion of the Not more-th- an revenue necessary to finance the operation and mamton ance minimum school program shall be raised by a and the remainder thereof shall be State property The Legislature shall raised from other State sources-determine by law the method of allocation of the States contribution to the various school districts. (2) Land use for agricultural purposes may, as the Legislature prescribes, be assessed according to its value for agricultural use without regard to the value it may have for other purposes. Intangible property may bo exempted taxed in such from taxation as property or it may-bmanner-an- d to such extent as the Legislature may provide-- . Provided that if intangible property be taxed as property-thrate thereof shall not exceed five mills on each dollapef valuation. When exempted from taxation as property, the taxable-mcom- e therefrom shall be taxed under any tax but when taxed by the state-e- Utaha-on incomes-based taxed. therefrom shall not also-bthe property, The Legislature may provide-Todeductions, exemptions, a ndmr offsets on any tax based upon income. The personal income tax rates shall be graduated but the maximum rate No excise tax shall not exceed six- per ( ent of rate based upon income shall exceed four percent of net contained for taxes income. The rate limitations-here- m based onsneomo and for taxes on intangible property shaH thereafter until bo effective until anuary 1, y a vote oHho law changed-bby majority of the members elected to each house of -- the Legislature. All revenue received from taxes on income or from taxes on intangible of the public to property shall school system as defined m Article X, Section 2 m-t- he - tax-lev- . inc-em- Sec. 8. The making of profit out of public moneys or using the same for any purpose not authorized by law, by any public officer, shall be deemed a felony, and shall be punished as provided by law, but part of such punishment shall be disqualification to hold public office. e. t temp-arke- ty as aseed iholci lyby mg a Sec. 9. No appropriation shall be made, or any expenditure authorized by the Legislature, whereby the expenditure of the State, during any fiscal year, shall exceed the total tax then provided for by law, and applicable for such appropriation or expenditure, unless the Legislature making such appropriation, shall provide for levying a sufficient tax, not exceeding the rates allowed in section seven of this article, to pay such appropriation or expenditure within such fiscal year. This provision shall not apply to appropriations or expenditures to suppress insurrec- - 1937-r-and- - 4he-suppo- !d by tary d by bled the o(-ft- Constitution. Sec. 4. All metalliferous mines or mining claims, both placer and lock in place, shall be assessed as the Legis 11- |
